SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
------------------------------
FORM 8-K/A
CURRENT REPORT PURSUANT TO
SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) March 28, 2000
SALES ONLINE DIRECT INC.
(Exact name of Registrant as specified in charter)
<TABLE>
<CAPTION>
<S> <C> <C>
Delaware 0-28720 73-1479833
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization) Identification
Number)
</TABLE>
4 Brussels Street
Worcester, Massachusetts 01610
(508) 753-0945
(Address, including zip code and telephone number, including area code, of
Registrant's principal executive offices)
Not Applicable
(Former name or former address of Registrant, if changed since last report)
<PAGE>
INFORMATION TO BE INCLUDED IN THE REPORT
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
The following exhibits are filed herewith:
Exhibit No.
16. Letter of Stephen P. Higgins, C.P.A.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
SALES ONLINE DIRECT INC.
Date: March 31, 1999 By: /s/ Gregory Rotman
-------------------
Gregory Rotman, Chief Executive Officer
<PAGE>
EXHIBIT INDEX
Exhibit
Number Description of Exhibits
- ------ -----------------------
16. Letter of Stephen P. Higgins, C.P.A.
2
<PAGE>
Exhibit 16
----------
Stephen P. Higgins, C.P.A.
67 Dumbarton Drive
Huntington, New York 11743
(516) 271-0381
FAX (516) 271-0385
March 29, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
RE: Sales Online Direct, Inc.
(formerly Securities Resolution Advisors, Inc.)
File Ref. No. 0-28720
Dear Sirs:
We were previously the principal accountant for Sales Online Direct, Inc. and
subsidiaries (formerly Securities Resolution Advisors, Inc.) and, under the date
of April 2, 1999, we reported on the consolidated financial statements of Sales
Online Direct, Inc. and subsidiaries (formerly Securities Resolution Advisors,
Inc.) and as of and for the year ended December 31, 1998. Our appointment as
principal accountant was terminated. We have read Sales Online Direct, Inc.?s
(formerly Securities Resolution Advisors, Inc.) Statements included under Item 4
of its Form 8-K dated March 28, 2000 and we agree with the comments therein
Very truly yours,
STEPHEN P. HIGGINS, C.P.A.
/s/ Stephen P. Higgins
--------------------------------
Stephen P. Higgins
